UK – How to pay VAT due on time

As you will be aware, the UK Government’s VAT Deferral scheme has now ceased. This means that all payments in respect of UK VAT from 01 July 2020 will be required to be made by the relevant date.

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A Guide to VAT/GST/SUT in the Americas 2020

This Indirect Tax Guidance of 21 Countries in the Americas shows the new updates and reforms from the following countries:

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Switzerland : change in the definition of electronic supply

The Swiss VAT Authority has amended the VAT brochure number 13 on electronic supplies of service and telecommunications.

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Austria – reduction of VAT rate to 5% from 1 July till 31 December for certain supplies

Finance Minister Blümel: reduced VAT rate introduced to support the gastronomy, culture and publishing sectors.

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Deutschland – Reduzierung UST-Satz ab dem 1. Juli 2020 bis 31. Dezember 2020

Gestern hat sich die grosse Koalition in Deutschland (CDU und SPD) auf ein Konjunkturpaket geeinigt. Dies umfasst unter Anderem eine Reduzierung des Umsatzsteuersatzes.

Vom 01. Juli 2020 bis 31. Dezember 2020 soll der Umsatzsteuersatz wie folgt reduziert werden:

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Germany – Reduction of VAT rate as from 1 July 2020 to 31 December 2020

Yesterday the governing coalition in Germany agreed to a reduction of the VAT rates in Germany from 01 July 2020 to 31 December 2020 as follows:

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France – 13th directive deadline extended to 30th September 2020

The French VAT Authorities (FTA) have agreed to extend France’s 13th directive deadline to 30th September 2020 (from the normal due date of June 30th).

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EU: fixed establishment -Dong Yang Electronics

CJEU’s decision on whether a subsidiary can constitute a fixed establishment for VAT purposes

The Court of Justice of the European Union issued on May 7, 2020 its long-awaited judgment in Dong Yang Electronics (Case C-547/18) which deals with the question on whether a subsidiary of a foreign-based parent entity can qualify as a fixed establishment for the acquisition of supplies (receiving “FE”).

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EU – implementation of new VAT e-commerce rules postpone till 1 July 2021

“The extension of the MOSS and the special provisions concerning the obligations of electronic interfaces will enter into force on 1 July 2021 as IT systems need to be adapted or developed.

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Belgium – Will you change your supply chain to benefit from a VAT and duty free importation into Belgium?

As an effort to limit the impact of COVID-19, the Belgian government has introduced a temporary relief measure whereby certain goods imported into Belgium can benefit from a VAT and duty exemption.

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